https://www.taxtmi.com/caselaws?id=54728 A communication that finally rejects a claim to exemption from duty under Notification No. 67/95-C.E. is not a mere administrative intimation; it operates as an appealable order because it affects substantive rights. On that basis, the dismissal of the assessee's appeal for non-maintainability was not sustainable, and the exemption claim had to be examined on merits. The matter was remanded to the Commissioner (Appeals) for fresh adjudication of the exemption claim after granting a reasonable opportunity of hearing. en-us Mon, 28 Mar 2005 00:00:00 +0530 Thu, 21 Oct 2010 17:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54728 A communication that finally rejects a claim to exemption from duty under Notification No. 67/95-C.E. is not a mere administrative intimation; it operates as an appealable order because it affects substantive rights. On that basis, the dismissal of the assessee's appeal for non-maintainability was not sustainable, and the exemption claim had to be examined on merits. The matter was remanded to the Commissioner (Appeals) for fresh adjudication of the exemption claim after granting a reasonable opportunity of hearing. Case-Laws Central Excise Mon, 28 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54728